Considerations for the Tax Mix

The paper reviews changes in the tax mix in Canada and several developed countries over the past two decades and outlines the key factors that influence it. The tax mix in Canada is largely similar to other OECD countries with two major exceptions. The first is a larger percentage share of excise and other taxes in Canada than other OECD countries. The second is Canada social security tax share well below the OECD average.

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Year of publication:	1988-06
Authors:	HAMILTON, BOB ; KUO, CHUN-YAN ; PODDAR, SATYA
Institutions:	Economics Department, Queen's University
Subject:	tax mix \| consumption tax \| income tax \| social security tax \| capital mobility \| OECD

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Extent:	application/pdf
Series:	Development Discussion Papers.
Type of publication:	Book / Working Paper
Notes:	Number 1988-07 27 pages
Classification:	H24 - Personal Income and Other Nonbusiness Taxes and Subsidies ; H25 - Business Taxes and Subsidies
Source:	RePEc - Research Papers in Economics

Persistent link: https://www.econbiz.de/10004976745